After reading the Case above I want your thought about the Seven transactions below the Case

The Fraud Case Study Builder Inc. is an innovative construction company located in Western Canada. It employs staff of 150 and is relatively successful. Even though the company experiences steady growth in recent years, competition is fierce and margins are shrinking. A significant portion of the CEO's pay (Steve Smith) is profit-related. During audit planning this risk is identified and appropriate audit procedures are to be planned and executed to address this risk The General Journal The company provided you with a partial General Journal (GJ_Case_Study_A.csv). The total balance of the Journal is around $ 4,4 million. The FY start date is 1 January. Go to Case Data, and download the data file to your computer. Please note that the materiality for this audit engagement is $10,000 (reduce the weightings for the material value control point to 5% in the MindBridge tool). It is also important to note that bookkeeping is regularly done on weekends. Your task Analyze the general jornal using the MindBridge tool addressing the above fraud risk. Identify no more than 20 transactions using the various investigative features in MindBridge's Ai Auditor. Create 'tasks' for these transactions and export them from the Audit Plan section. Transaction # Overall Risk Posted Date Monetary Value # of Entries Status oi ^494 45.5% Dec 28, 2014 15,000.00 Account Account Description Posted Date Memo Debit Credit 50200 Material: Hardware Dec 28, 2014 adjust per Steve Smith $0.00 $15,000.00 15700 Hardware Dec 28, 2014 adjust per Steve Smith 15,000.00 $0.00 Showing 2 entries out of 2 Account Description Account 50200 15700 Posted Date Dec 28, 2014 Dec 28, 2014 Debit $0.00 $14,000.00 Memo Credit 14,000.00 $0.00 Material: Hardware adjust per Steve Smith Hardware adjust per Steve Smith Showing 2 entries out of 2 n J236 36.7% Dec 30, 2014 $1,060.00 4 Account Description Posted Date Dec 30, 2014 Dec 30, 2014 Dec 30, 2014 Dec 30, 2014 Memo Account 44200 40800 10600 23100 Debit Credit $20.00 Sales Discounts Surveying TD Bank Current GST Charged on Sales Cash, West Coast Development Cash, West Coast Development Cash, West Coast Development Cash, West Coast Development $0.00 $1,040.00 0.00 $0.00 1,000.00 $0.00 $60.00 Showing 4 entries out of 4 J239 36.0% Dec 15, 2014 $4,099.88 Posted Date Debit $4,099.88 $0.00 $0.00 Credit $0.00 $84.83 $4,015.05 Account Account Memo 10670 TD Bank: US Dollar Currency Exchange &Rounding Accounts Receivable Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 Paramount NW Production (US) Paramount NW Production (US) Paramount NW Production (US) 56500 12000 Showing 3 entries out of 3 A J273 34.7% Dec 31, 2014 $25,685.42 transactionld Account 21080 10600 21100 Account Description Mastercard Payable TD Bank Current Visa Payable Credit $0.00 $25,685.42 $0.00 Posted Date Memo Debit Dec 31, 2014 Dec 31, 2014 Dec 31, 2014 Credit card payment Credit card payment Credit card payment $24,075.00 $0.00 $1,610.42 Showing 3 entries out of 3 271 4.2% Dec 31, 2014 $22,600.00 Account 10600 10700 Account Description TD Bank Current Payroll Posted Date Dec 31, 2014 Dec 31, 2014 Memo trfr to payroll trfr to payrol Debit $0.00 $22,600.00 Credit $22,600.00 $0.00 Showing 2 entries out of 2 J230 32.5% Dec 15, 2014 52,255.04 10 Account Description Accounts Receivable Other Services Roofing Material Sales: Hardware Material: Roofing Sales: Roofing GST Charged on Sales PST Payable Hardware Material: Hardware Posted Date Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 Dec 15, 2014 Memo Credit $0.00 $9,000.00 $2,990.14 $28,000.00 $0.00 $3,870.00 $2,452.20 $2,230.90 $3,711.80 $0.00 Account Debit 12000 40900 15700 42200 50400 42400 23100 23000 15300 50200 Belvedere Nursing Home Belvedere Nursing Home Belvedere Nursing Home Belvedere Nursing Home Belvedere Nursing Home Belvedere Nursing Home Belvedere Nursing Home Belvedere Nursing Home Belvedere Nursing Home Belvedere Nursing Home $45,553.10 $0.00 $0.00 0.00 $2,990.14 $0.00 $0.00 $0.00 0.00 $3,711.80 Showing 10 entries out of 10